backreference = B = backspace and overstrike

backronym n.

[portmanteau of back + acronym] A word interpreted as an acronym that was not originally so intended. This is a special case of what linguists call `back formation'. Examples are given under BASIC, recursive acronym (Cygnus), Acme, and mung. Discovering backronyms is a common form of wordplay among hackers. Compare retcon.

--The Jargon File version 4.3.1, ed. ESR, autonoded by rescdsk.